Introduction Somewhere in the last two years, AI quietly moved from "an IT initiative" to "a board-level risk." Most companies haven't caught up to that shift yet. We say this from experience training directors across sectors: AI is still, in far too many boardrooms, something the CIO updates the board on once a quarter, in a slide or two, somewhere near the bottom of the agenda. That's no longer good enough. AI systems are now making decisions that affect customers, employee

Executive Summary There's a specific kind of governance gap that doesn't show up until someone actually asks the awkward question out loud: not "does your board discuss AI," but "if your AI-powered dashboard flagged something dangerous right now, is there a written policy telling anyone what happens next?" A lot of boards, when they actually sit with that question, don't love their own answer. I covered the AI expertise gap in a companion piece already, the fact that a striki